Senate
File
491
-
Introduced
SENATE
FILE
491
BY
COMMITTEE
ON
LABOR
AND
BUSINESS
RELATIONS
(SUCCESSOR
TO
SSB
1032)
A
BILL
FOR
An
Act
establishing
a
new
remote
worker
grant
fund
and
program
1
to
be
administered
by
the
economic
development
authority
and
2
making
appropriations.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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491
Section
1.
NEW
SECTION
.
15.221
New
remote
worker
grant
1
program.
2
1.
a.
The
economic
development
authority
shall,
pursuant
to
3
section
15.106A,
subsection
1,
paragraph
“o”
,
establish
a
new
4
remote
worker
grant
fund
for
the
purpose
of
providing
grants
to
5
new
remote
workers
pursuant
to
this
section.
6
b.
The
fund
may
consist
of
any
moneys
appropriated
by
the
7
general
assembly
for
purposes
of
this
section
and
any
other
8
moneys
that
are
lawfully
available
to
the
authority,
including
9
moneys
transferred
or
deposited
from
other
funds
created
10
pursuant
to
section
15.106A,
subsection
1,
paragraph
“o”
.
11
c.
The
authority
shall
use
any
moneys
specifically
12
appropriated
for
purposes
of
this
section
only
for
the
purposes
13
of
this
section.
14
d.
Notwithstanding
section
8.33,
moneys
remaining
in
the
15
fund
at
the
end
of
each
fiscal
year
shall
not
revert
to
any
fund
16
and
shall
remain
in
the
fund.
17
e.
There
is
appropriated
from
the
general
fund
of
the
state
18
to
the
new
remote
worker
grant
fund
the
sum
of
two
million
19
five
hundred
thousand
dollars
for
the
new
remote
worker
grant
20
program.
The
moneys
shall
be
allocated
by
the
authority
as
21
follows:
22
(1)
For
the
fiscal
year
beginning
July
1,
2021,
five
hundred
23
thousand
dollars.
24
(2)
For
the
fiscal
year
beginning
July
1,
2022,
five
hundred
25
thousand
dollars.
26
(3)
For
the
fiscal
year
beginning
July
1,
2023,
five
hundred
27
thousand
dollars.
28
(4)
For
the
fiscal
year
beginning
July
1,
2024,
five
hundred
29
thousand
dollars.
30
(5)
For
the
fiscal
year
beginning
July
1,
2025,
five
hundred
31
thousand
dollars.
32
2.
As
used
in
this
section,
unless
the
context
otherwise
33
requires:
34
a.
“Coworking
space”
means
a
shared
office
space
in
which
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individuals
that
are
not
employed
by
the
same
organization
work
1
independently
or
collaboratively.
2
b.
“New
remote
worker”
means
an
individual
who
meets
all
of
3
the
following
requirements:
4
(1)
Is
a
full-time
employee,
as
defined
by
the
individual’s
5
employer.
6
(2)
Performs
the
majority
of
the
worker’s
duties
for
the
7
business
remotely
from
a
home
office
or
a
coworking
space
8
located
in
this
state.
9
(3)
Is
a
resident
of
this
state.
10
c.
“Qualifying
remote
worker
expenses”
means
actual,
11
substantiated
costs
that
a
new
remote
worker
incurs
for
any
12
of
the
following
that
are
necessary
to
perform
the
new
remote
13
worker’s
employment
duties
and
that
are
not
reimbursed
by
the
14
employer:
15
(1)
Relocation
to
a
community
in
this
state
with
a
16
population
of
fifteen
thousand
or
less
as
reported
in
the
most
17
current
federal
decennial
census.
18
(2)
Computer
software
and
hardware.
19
(3)
Broadband
access
or
upgrade.
20
(4)
Membership
in
a
coworking
space
or
a
similar
space.
21
d.
“Resident”
means
a
natural
person
who
has
physically
22
resided
in
this
state
as
the
person’s
principal
and
primary
23
residence
or
domicile
for
a
period
of
not
less
than
ninety
24
consecutive
days
immediately
before
applying
for
a
grant
under
25
the
new
remote
worker
grant
program
and
who
has
been
issued
an
26
Iowa
driver’s
license
or
an
Iowa
nonoperator’s
identification
27
card.
28
3.
A
new
remote
worker
shall
be
eligible
for
a
grant
under
29
this
program
for
qualifying
new
remote
worker
expenses
in
an
30
amount
not
to
exceed
five
thousand
dollars
per
calendar
year
31
for
a
maximum
of
two
calendar
years.
32
4.
A
new
remote
worker
that
receives
a
grant
under
the
33
program
must
remain
employed
full-time
and
must
remain
a
34
resident
of
this
state
for
a
minimum
of
one
calendar
year
after
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the
date
of
receipt
of
the
grant
or
the
grant
is
subject
to
1
recapture
by
the
authority.
2
5.
The
authority
shall
adopt
rules
pursuant
to
chapter
17A
3
to
implement
and
administer
this
section.
The
authority
may
4
adopt
rules
on
an
emergency
basis
as
provided
in
section
17A.4,
5
subsection
3,
and
section
17A.5,
subsection
2,
to
administer
6
this
section
and
the
rules
shall
be
effective
immediately
upon
7
filing
unless
a
later
date
is
specified
in
the
rules.
Any
8
emergency
rules
adopted
in
accordance
with
this
section
shall
9
also
be
published
as
a
notice
of
intended
action
as
provided
10
in
section
17A.4,
subsection
l.
11
6.
The
authority
shall
submit
a
report
to
the
general
12
assembly
and
the
governor’s
office
that
provides
the
total
13
number
of
grants
awarded,
the
amount
of
each
grant,
the
city
14
and
county
in
this
state
in
which
each
grantee
resides,
whether
15
the
new
remote
worker
works
out
of
the
person’s
home
or
a
16
coworking
space,
and
if
applicable,
the
city
and
county
in
17
which
the
coworking
space
is
located.
The
report
shall
be
18
submitted
by
January
31
of
each
year
for
the
prior
calendar
19
year.
20
Sec.
2.
Section
422.7,
Code
2021,
is
amended
by
adding
the
21
following
new
subsection:
22
NEW
SUBSECTION
.
63.
Subtract,
to
the
extent
included,
the
23
amount
of
any
grant
provided
pursuant
to
the
new
remote
worker
24
grant
program
under
section
15.221.
25
EXPLANATION
26
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
27
the
explanation’s
substance
by
the
members
of
the
general
assembly.
28
This
bill
establishes
a
new
remote
worker
grant
fund
29
(fund)
and
a
new
remote
worker
grant
program
(program)
to
be
30
administered
by
the
economic
development
authority
(authority).
31
The
bill
requires
the
authority
to
establish
the
fund
for
32
the
purpose
of
providing
grants
exempt
from
state
income
tax
33
to
new
remote
workers
(worker).
The
fund
consists
of
any
34
moneys
appropriated
by
the
general
assembly
and
any
other
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moneys
available
to
the
authority,
including
moneys
transferred
1
or
deposited
from
other
funds
created
under
Code
section
2
15.106A(1)(o).
The
authority
must
use
any
moneys
specifically
3
appropriated
for
the
program
only
for
purposes
of
the
program.
4
Moneys
remaining
in
the
fund
at
the
end
of
each
fiscal
year
do
5
not
revert
and
remain
in
the
fund.
6
The
bill
appropriates
$2.5
million
from
the
general
fund
of
7
the
state
to
the
fund
for
the
program.
For
each
fiscal
year
8
during
the
period
beginning
July
1,
2021,
and
ending
June
30,
9
2026,
the
authority
is
required
to
allocate
$500,000
for
the
10
program.
11
The
bill
defines
a
“worker”
as
an
individual
who
is
a
12
full-time
employee
as
defined
by
the
individual’s
employer,
who
13
performs
the
majority
of
the
worker’s
duties
remotely
from
a
14
home
office
or
a
coworking
space
located
in
this
state,
and
15
who
is
a
resident
of
this
state.
“Resident”
is
defined
as
16
a
natural
person
who
has
physically
resided
in
this
state
as
17
the
person’s
principal
and
primary
residence
or
domicile
for
a
18
period
of
not
less
than
90
consecutive
days
immediately
before
19
applying
for
a
grant
and
who
has
been
issued
an
Iowa
driver’s
20
license
or
an
Iowa
nonoperator’s
identification
card.
21
Under
the
bill,
a
worker
is
eligible
for
a
grant
for
22
qualifying
remote
worker
expenses
(expenses)
in
an
amount
not
23
to
exceed
$5,000
per
calendar
year.
“Expenses”
is
defined
in
24
the
bill
as
actual,
substantiated
costs
that
a
worker
incurs
25
for
relocation
to
a
community
in
this
state
with
a
population
26
of
15,000
or
less,
computer
software
and
hardware,
broadband
27
access
or
upgrade,
and
membership
in
a
coworking
space.
The
28
expenses
must
be
necessary
to
perform
the
worker’s
employment
29
duties
and
cannot
also
be
reimbursed
by
the
employer.
30
“Coworking
space”
is
defined
in
the
bill.
31
A
worker
is
eligible
for
a
grant
for
a
maximum
of
two
32
calendar
years.
A
worker
that
is
awarded
a
grant
under
the
33
program
must
remain
employed
full-time
and
must
remain
a
34
resident
of
this
state
for
a
minimum
of
one
calendar
year
after
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the
date
of
receipt
of
the
grant,
or
the
grant
is
subject
to
1
recapture
by
the
authority.
The
bill
provides
that
the
amount
2
of
any
grant
awarded
under
the
program
is
deducted
from
the
3
worker’s
net
income
to
the
extent
included
for
state
income
tax
4
purposes.
5
The
bill
requires
the
authority
to
adopt
rules
to
implement
6
and
administer
the
bill.
The
bill
also
permits
the
authority
7
to
adopt
emergency
rules.
8
The
authority
must
submit
a
report
to
the
general
assembly
9
and
the
governor’s
office
providing
details
related
to
the
10
grants
and
grantees.
The
report
is
due
by
January
31
of
every
11
year
for
the
immediately
preceding
calendar
year.
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